Section 26 - 30 (which denies a deduction for relative's travel expenses) of the Income Tax Assessment Act 1997 applies to travel on or after 1 July 1997.
Table of sections
30 - 1 Application of Division 30 of the Income Tax Assessment Act 1997
30 - 5 Keeping in force old declarations and instruments
30 - 25 Keeping in force the old gifts registers
30 - 102 Fund, authorities and institutions taken to be endorsed